US President Donald J. Trump speaks during the US Coast Guard Change-of-Command Ceremony at the US Coast Guard Headquarters in Washington, DC, USA, 01 June 2018. EPA/Olivier Douliery / Pool
US President Donald J. Trump speaks during the US Coast Guard Change-of-Command Ceremony at the US Coast Guard Headquarters in Washington, DC, USA, 01 June 2018. EPA/Olivier Douliery / Pool
US President Donald J. Trump speaks during the US Coast Guard Change-of-Command Ceremony at the US Coast Guard Headquarters in Washington, DC, USA, 01 June 2018. EPA/Olivier Douliery / Pool
US President Donald J. Trump speaks during the US Coast Guard Change-of-Command Ceremony at the US Coast Guard Headquarters in Washington, DC, USA, 01 June 2018. EPA/Olivier Douliery / Pool

Trump says he has 'absolute right to pardon' himself


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US President Donald Trump has said that he has the "absolute right" to pardon himself as the investigation into possible collusion between his campaign team and the Russian government continues.

The billionaire construction magnate took to Twitter to outline his position on a potential presidential pardon of himself as Special Counsel Robert Mueller probes whether he interfered in he investigation into Russian meddling in the 2016 election.

"As has been stated by numerous legal scholars, I have the absolute right to PARDON myself, but why would I do that when I have done nothing wrong?" he tweeted. "In the meantime, the never ending Witch Hunt, led by 13 very Angry and Conflicted Democrats (& others) continues into the mid-terms!"

Trump's lawyer, Rudy Giuliani, in television interviews Sunday, suggested Trump might have that authority to pardon himself but would be unwise to use it.

Mr Giuliani told NBC's "Meet the Press": "Pardoning himself would be unthinkable and probably lead to immediate impeachment."

The former mayor of New York said the president's legal team would challenge any bid for him to testify in front of a grand jury.

In a later tweet, Trump said Mr Mueller's position was not legal in itself, reiterating that he had not acted in a way that would threaten his presidency. He misspelled the investigator's title.

"The appointment of the Special Councel is totally UNCONSTITUTIONAL! Despite that, we play the game because I, unlike the Democrats, have done nothing wrong!"

More follows.

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How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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